Autor: jholguin@bustamantefabara.com

Date: June 17, 2025 | Supplement: Fourth Supplement of the Official Registry No. 61 By Resolution No. NAC-DGECCGC25-00000013, issued on June 16, 2025, which amends Resolution No. NAC-DGERCGC15-00000052, establishing the list of tax havens and the applicable rules for the qualification of low-tax jurisdictions and preferential tax regimes, the Director General of the Internal Revenue…

In Official Register No. 62, Eighth Supplement, dated June 18, 2025, Executive Decree No. 32 of the 15th of the same month—issued by the President of the Republic—was published, enacting amendments to the General Regulations of the Organic Law on the Public Electricity Service and to the Natural Gas Operations Regulation (hereinafter, the “Regulation”). The…

In Official Register No. 62, Eighth Supplement, dated June 18, 2025, Executive Decree No. 32 of the 15th of the same month—issued by the President of the Republic—was published, enacting amendments to the General Regulations of the Organic Law on the Public Electricity Service and to the Natural Gas Operations Regulation (hereinafter, the “Regulation”). The…

The Organic Law of National Solidarity, published in Official Register Supplement No. 56 on June 10, 2025, introduces substantial reforms to the corporate regime, specifically related to Simplified Joint Stock Companies (SAS). These amendments aim to strengthen institutional oversight mechanisms, prevent the misuse of legal structures, and combat the infiltration of criminal economies into the…

Ministerial Agreement No. MDT-2025-054, issued on May 15, 2025, and published in Official Register No. 52 on June 4, 2025, amends the Regulation for the Qualification and Certification of Direct Substitutes for Persons with Disabilities, originally established by Ministerial Agreement MDT-2018-0180. This update aligns the requirements with the technical criteria set forth in Ministerial Agreement…

Key Aspects: The Superintendency of Personal Data Protection («SPDP») has issued two new rulings in response to queries raised by public and private organizations, reaffirming and expanding on interpretative criteria relevant to the application of the Organic Law on Personal Data Protection («LOPDP») and its General Regulations («RLOPDP»). Both responses address sensitive issues with significant…

Date: May 21, 2025 | Supplement: Sixth Supplement to Official Register No. 43 By means of Resolution No. NAC-DGERCGC25-00000009, published in the Sixth Supplement to Official Register No. 43 of May 21, 2025, the Internal Revenue Service (SRI) modifies the provisions applicable to the declaration of the Foreign Currency Exit Tax (ISD) generated by payments…